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61.
Jack Clark Francis Tsing Zai C. Wu Nan-Ting Kuo 《Review of Quantitative Finance and Accounting》2012,39(2):147-164
The main purpose of this paper is to examine the impact of the integrated tax system introduced in Taiwan on the valuation of dividends. Based on Elton and Gruber??s (Rev Econ Stat 52:68?C74, 1970) model, the ratio of ex-day price drop to cash dividend per share (i.e., the drop-off ratio) should reflect the relative taxes on dividends and capital gains. In Taiwan, the suspension of capital gains taxes, the coexistence of taxable and non-taxable stock dividends, and the change in tick sizes allow us to control for the influences of non-tax factors on drop-off ratios. In this paper, we find significant increases in drop-off ratios for both cash dividends and taxable stock dividends after Taiwan??s tax reform (in 1998), while we find no significant changes in drop-off ratios for non-taxable stock dividends. These results provide further evidence to support the argument that tax affects the valuation of firms. 相似文献
62.
基于AHP的供电企业服务策略效果评价 总被引:1,自引:0,他引:1
为了在电力市场条件下,能够及时调整掌握供电企业服务策略,满足客户需要,必须对供电企业服务策略效果进行有效的评价,通过建立符合供电企业特征的服务策略效果评价指标体系,利用层次分析法和线性加权法相结合的数学方法,对供电企业服务策略的实施效果进行评价。最后,以某供电公司作为实证对象,实证分析结果表明该方法能够综合考虑影响供电企业服务效果的因素,可以得到科学的定量化的评价结果。 相似文献
63.
Po-Yuan Hsiao K. L. Glen Ueng Cheng-Hau Peng Horn-In Kuo 《Journal of Public Economic Theory》2024,26(3):e12690
This paper examines the welfare ranking of indirect tax systems with corporate social responsibility (CSR) in a duopoly. Findings show that the two firms' cost and CSR asymmetries both play important roles. If the cost-efficient firm has a higher CSR level, the standard result in traditional tax theory is sustainable. Namely, ad valorem tax (specific subsidy) policies are considered superior to specific tax (ad valorem subsidy) policies. However, if the cost-inefficient firm has a significantly higher CSR level, the standard result is reversed. This result remains robust in an oligopoly model or under a tax revenue constraint. 相似文献
64.
Kuo C. Tseng 《The Financial Review》1988,23(3):333-343
In this research, the individual and net effects of low price, low price/earnings (P/E) ratio, and small size on the risk-adjusted excess returns are investigated for the fourth quarter of 1975 to the fourth quarter of 1985. The entire sample is divided into quintiles, and the resulting portfolios are rebalanced at the end of each quarter. Low price, low P/E ratio, and small value portfolios did experience greater excess returns. By applying the experimental control technique, the net effect of stock price is significant after controlling the size. Similarly, the net effect of the market value is significant after the stock price is controlled. The net effect of the P/E ratio is insignificant after controlling either the stock price or the market value. 相似文献
65.
66.
Louis Kuo Chi Chan 《Journal of Monetary Economics》1983,11(3):351-372
Some ideas from the theory of finance are applied to consider whether debt-financed tax cuts affect desired consumption. It is shown that government financing policy is a matter of indifference to infinitely-lived households, if a perfect substitute for public debt exists. The analysis allows for uncertainty about future taxes, and for missing markets in some kinds of assets. Income redistribution risk, and the public insurance aspects of an income tax scheme, qualify this neutrality result, but in general the net effect is ambiguous. The real resource costs of financial transacting, as well as government superiority in the intermediation process, may be one rationale for activist debt-management policy. A better understanding of functioning capital markets is essential to evaluate these arguments. 相似文献
67.
H. Pierre Hsieh Kuo‐Cheng Kuo Minh‐Hieu Le Wen‐Min Lu 《Managerial and Decision Economics》2021,42(1):45-60
This study aims to evaluate the cargo and eco‐efficiencies of international container shipping companies (CSCs) for the period 2013–2017 for benchmarking purposes. An integration of two‐stage network directional distance function and network‐based approach in data envelopment analysis is utilized to distinguish the efficient operators. Results show that most CSCs are highly ranked in the cargo efficiency stage but lowly ranked in the eco‐efficiency stage and vice versa. This study emphasizes the strengths and weaknesses of each factor of every CSC. Results can help the inefficient CSCs find the areas for improvement by learning from their peers. 相似文献
68.
仿佛,我们进入了一个难以回避广告的时代:走在路上,坐在车上,打开电视,摊开报纸……甚至,当你花了60元钱关掉手机准备好好看场<天下无贼>的时候,佳能DV、数码相机IXUSi5、照片打印机、诺基亚从3210到7260……直到伴随你眼泪一同落下的那则由中国移动传送的短信,都在诉说:我们,在广告与广告的夹缝间游走. 相似文献
69.
We empirically investigate the impact of Facebook popularity on the survival of mainstream albums in the sales charts, with our results indicating that running an official Facebook page can improve such survival. Nevertheless, for artists running pages, even in Taiwan, where more than 75% people use Facebook, a blind pursuit of the popularity of all posts will not ensure better survival in the charts. 相似文献
70.
Reputation as a governance mechanism? Evidence from payout policy of insider‐controlled firms in Taiwan
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Liang‐wei Kuo 《Journal of Business Finance & Accounting》2017,44(9-10):1443-1476
This paper examines the effect of entrenched insiders’ reputational concerns on corporate payout policy in Taiwan, a market in which typical public firms are controlled by a single dominant shareholder who is subject to weak takeover threats and has incentives and abilities to extract private benefits by oppressing minority equity holders. The reputation‐building hypothesis predicts that firms with higher expropriation risk by a controlling shareholder make more payouts to credibly commit not to expropriate minority shareholders, thereby establishing reputation in the capital market for risk diversification and low‐cost external financing. I show that corporate payout intensity is significantly and positively correlated with measures related to the moral hazard of dominant owners. The reputation effect manifests in firms that most value it; the interaction analyses indicate that younger, smaller, or growth firms with higher controlling shareholder expropriation risk pay more cash dividends. Moreover, firms are less likely to omit dividends and more likely to resume dividends when their controlling shareholders are more entrenched. Finally, I show that the value of cash dividends is higher for firms with higher controlling shareholder expropriation risk and that expected dividend increases in these firms are value enhancing. 相似文献